18:19 Oct 9, 2009
Teresa, você está certa. O contexto que obtive é o seguinte:
"It is a common mistake for companies to incorrectly assume that the existence of tax loss carryforwards from prior tax years or the existence (or anticipation of) current year ordinary pre-tax losses always means that no income tax expense (or benefit) should be provided.
Rather, a determination must be made as to whether it is more-likely-than-not (i.e., greater than 50% likelihood) that the company will ultimately realize a benefit for such losses. Only in cases where it is deemed more-likely-than-not that the entity will never sustain a tax benefit for the resulting tax losses should there be no income tax expense (or benefit) recorded."
Grato,
SG007 | 
The translation workplace 
peer agreement (net): +3
